3.16.060   Administration of tax.
   The director of finance (hereinafter in this chapter referred to as "director") shall collect the tax imposed under this chapter and shall otherwise administer this chapter. He or she may make such rules and regulations, not inconsistent with this chapter, as he or she may deem reasonably necessary or desirable to administer this chapter as well as necessary forms and receipts. (Prior code § 41.09.132)